Ennem Excel Engineering Private Limited Vs Assistant Commissioner (ST) (Telangana High Court)
Telangana High Court Directs GST Authorities to Rectify Multiple Show Cause Notices and Orders for the Same Tax Period Under Section 161
The Telangana High Court disposed of a writ petition challenging multiple GST show cause notices and assessment orders issued for the same tax period, directing the authorities to address the grievance through the rectification mechanism under Section 161 of the Telangana Goods and Services Tax Act, 2017 (TGST Act). The Court followed its earlier decision in a batch of similar cases and recognized that such errors are capable of rectification by the proper officer.
Introduction
In M/s. Ennem Excel Engineering Private Limited v. Assistant Commissioner (ST) & Another, the Telangana High Court considered a recurring issue faced by taxpayers under GST—issuance of multiple show cause notices and multiple assessment orders for the same tax period.
Since the controversy was identical to the one already addressed by the Court in W.P. No. 20731 of 2025 and batch, the parties agreed that the matter could be disposed of in terms of the earlier judgment.
Facts of the Case
The petitioner challenged adjudication proceedings initiated under:
- The Telangana Goods and Services Tax Act, 2017;
- The Central Goods and Services Tax Act, 2017; and/or
- The Integrated Goods and Services Tax Act.
The grievance was that:
- Multiple show cause notices had been issued.
- Multiple orders had been passed.
- The notices and orders related to the same tax period, resulting in duplication of proceedings.
During the hearing, both parties agreed that the issue was covered by the Telangana High Court’s earlier common order dated 15.10.2025 in W.P. No. 20731 of 2025 and batch cases.
